In order to expand high quality public preschool, a 3-step approach to ensuring adequate funding is needed. First, design a program to meet a state's goals and then determine the cost of that program. Second, designate how the resources to pay for that cost will be obtained. Third, specify how the funds will be distributed to local entities. The…

The Every Student Succeeds Act (ESSA) requires all states to report school-level spending data. This fall, the Department of Education released the first round of data on per-pupil expenditure as part of the Every Student Succeeds Act (ESSA). As states continue to release new spending data, it will be possible for a variety of stakeholders to…

The Every Student Succeeds Act (ESSA) requires that state education agencies (SEAs) conduct periodic resource allocation reviews (RARs) in districts that serve low-performing schools. The mandate represents a new opportunity for states and districts to examine the connection between resource allocation and academic outcomes, but the language of…

This document provides an overview of key finance data terms and is designed to accompany the "Financial Accounting for Local and State School Systems: 2003 Edition" by identifying common reporting requirements and defining frequently used indicators and calculations using data elements from accounting and other data systems. It also…

Described is the development of an instrument to evaluate the relationship between expenditures and effectiveness of special education programs. It is explained that the quality indicator instrument, developed through the Delphi process and refined through item analysis, consists of 38 items in seven areas, including instructional setting,…

Analyzes data from 136 school districts and discusses how high energy costs affect small schools, what conservation methods have been used, where most districts go for information on conservation, and what ought to be done to confront the problem. (JM)

Presented is a systematic approach for analyzing cost effectiveness of gifted and talented educational programs in terms of categorizing funds, prorating expenditures, designing a data collection form, determining cost effectiveness, and considering multiple variable implications. All costs are reported to be subsumed under six major categories:…

This document provides the definitions and procedures for the costing portion of the NCHEMS Information Exchange Procedures (IEP). Also included is an overview of the eight steps and more detailed activities to be performed by institutions using related computer software to conduct the IEP cost study. The IEP cost study implementation steps are:…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

The purpose of this manual is to provide information regarding school finance reform in the state of California to the legislature, governor, education department, teachers, and other interest groups. Chapter 1 briefly describes disparities in expenditures for education among California school districts, first using a sample of school districts…

This manual provides an introduction to the system of financing elementary and secondary education in Florida. School finance reform in Florida, the paper notes, has been considered a success primarily due to a grouping of conditions that created an atmosphere conducive to reform. Chapter 1 explains how the state's education finance plan operates…

This manual provides an introduction and guide to the system of financing elementary and secondary education in the state of New York. Chapter 1 explains how the state's education finance plan operates by allowing districts to calculate aid under two foundation formulas. Chapter 2 describes how the state's plan addresses disparities by equalizing…

This model for a cost effective management and evaluation system is intended to help the administrator of an adult basic education (ABE) program (1) to gather data on a monthly basis, (2) to maintain a monthly data review, (3) to modify program costs and/or student enrollment and class size, and (4) to prepare the following year's budget.…

Defining financial management as the provision of financial data for, and the use of that data in, the planning, management, and evaluation functions of an institution, this document suggests an approach to improvement in the provision of financial data. A series of five cost sheets are presented which allow for cost calculations at differing…

This master plan for the Maryland community colleges represents a complete revision from previous editions, including new statements of mission, goals, strengths and problems. Major sections of the plan consider (1) statewide and local governance; (2) trends, current status and projections in the areas of enrollment, programs of instruction,…